AMAZING 1 OF A KIND NEW CONSTRUCTION OCEAN CITY HOME WITH NO CITY TAX ON AN OVERSIZED 75 ft X 100 ft LOT- THERE IS NOT ANOTHER RESIDENCE LIKE THIS! As you drive up to the property, the first thing that you will notice is the incredible outdoor living space that sets this property apart from all others. The huge 33 ft x 30 ft southern exposure raised Patio offers plenty of room for entertaining and features a 13 ft x 20 ft Zero Entry Pool and a 10 ft x 14 ft covered Pavilion. The Zero Entry Pool is functional and fun and is perfect for all ages because it offers a gradual transition from just a few inches of water to 5 ft deep. So, no climbing up and down a ladder to get in and out of the pool. The pool has the ability to be a Saltwater or Chlorine Pool. Imagine yourself enjoying hours with friends and family lounging around and relaxing in this awesome pool. Just off the patio is a grassy area that is about 30 ft x 30 ft that is perfect for a large picnic table to eat crabs and other foods that the Eastern Shore offers and still allow enough room for kids or a dog to play or room for playing fun games like Cornhole and Spikeball! On the exterior there is a large attached storage shed big enough for bikes, surfboards, beach chairs and whatever else you may need, an enclosed outside shower & an Arlo security camera system included. Once inside the residence you will see the owner has spared no expense , including top of the line Moen plumbing fixtures with lifetime guarantee, top of the line lighting throughout and rain shower heads in the bathrooms. The first floor offers complete single-level living if needed. The spacious living room boasts cathedral ceilings, 2 ceiling fans, an electric fireplace book-ended by two 9 ft long window seats, large windows that offer plenty of natural light and also offers some water views across the street. The gorgeous kitchen includes granite counters, Instant hot water dispenser for that morning coffee or tea, stainless steel appliances, an L shaped island bar with seating and just off the kitchen is a dining area. The spacious 1st floor owners suite is approximately 16' 10 " x 11' 4" and features a wonderful en suite bathroom and walk-in closet. Also located on the 1st floor is a 2nd bedroom, full sized hall bathroom and a full sized laundry room and all the flooring throughout the 1st level is COREtec LVP. The 2nd floor offers the back bedroom (bedroom 3) that is approximately 13' 10" x 16' and includes 2 large closets that are hidden behind hinged bookshelves that swing open to provide access to the closet area. Bedroom 4 is very spacious and can also be used as a bedroom, a den or a 2nd living room area and this multi purpose room includes the closet area hidden by hinged bookshelves and this room overlooks the living room area below and has water views through the large 2nd floor custom windows. Finishing off the 2nd floor is a full hall bath with a granite double vanity. This perfect location on Madison Avenue (immediately off Route 54) is just less than a mile to Maryland and/or Delaware beaches, restaurants, a water park, movie theater, miniature golf, shopping, and more. Don't miss this incredible opportunity to own an absolutely amazing new Beach House!